电力企业会计内部控制体系建设研究  

Research on the Construction of Accounting Internal Control System in Electric Power Enterprises

作　　者：李博瑶 仵轲 LI Boyao;WU Ke(State Grid Henan Electric Power Company Zhenping County Power Supply Company,Zhenping Henan 474250)

机构地区：[1]国网河南省电力公司镇平县供电公司,河南镇平474250

出　　处：《中国科技纵横》2024年第7期14-16,共3页China Science & Technology Overview

摘　　要：电力行业在现代社会中扮演着至关重要的角色,内部控制体系在电力企业中起着至关重要的作用,包括环境控制、风险管理、资产保护、财务报告等。本文旨在深入探讨电力企业内部控制体系的特点和问题,提出针对电力企业内部控制体系建设的关键要素和路径,并基于实证研究探索其实际效果和影响因素。The power industry plays a crucial role in modern society,and the internal control system plays a vital role in power enterprises,including risk management,asset protection,accuracy and compliance of financial reporting.This article aims to deeply explore the characteristics and problems of the internal control system of power enterprises,propose key elements and paths for the construction of internal control systems in power enterprises,and explore their actual effects and influencing factors based on empirical research.

关 键 词：电力企业 会计内部 内部控制体系建设 

分 类 号：F275[经济管理—企业管理]